https://www.taxtmi.com/circulars?id=6822 The Board directed that inputs/output ratios for duty-free inputs under Rule 191-B be broadly aligned with Appendix 13C norms from the Export/Import Policy for Intermediate/Advance Licensing schemes; Collectors should generally follow those norms unless specific evidence shows they are excessive. The norms are Board guidelines and the exemption for inputs under Rule 191-B is confined to the quantity actually consumed in manufacture of excisable goods meant for export, to curb fictitious wastage and surreptitious clearances. en-us Tue, 20 Dec 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6822 The Board directed that inputs/output ratios for duty-free inputs under Rule 191-B be broadly aligned with Appendix 13C norms from the Export/Import Policy for Intermediate/Advance Licensing schemes; Collectors should generally follow those norms unless specific evidence shows they are excessive. The norms are Board guidelines and the exemption for inputs under Rule 191-B is confined to the quantity actually consumed in manufacture of excisable goods meant for export, to curb fictitious wastage and surreptitious clearances. Circulars Central Excise Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6822